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The Jammu and Kashmir Value Added Tax Act, 2005.
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NOTIFICATION No. SRO 167 ET/ESTT/13/2003-II Dated 16TH JUNE 2005.

In exercise of powers conferred by Section 17 of the Jammu and Kashmir Value Added Tax Act, 2005 and in supersession of notification SRO 131 dated 28.04.2005, the Government hereby direct that the Schedule annexed to the said Act shall be substituted by the Schedule appended herewith

SCHEDULE "A"

SECTION 16(2)

Commodities under VAT (0%)

S.No. Description Tax Rate
1 Agricultural implements manually operated or animal driven 0
2 Aids & implements used by handicapped persons. 0
3 All bangles (except those made of precious metals) 0
4 All khadi garments/goods and made-ups 0
5 Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives and de-oiled cake 0
6 Betel leaves 0
7 Books, periodicals and journals including maps, charts and globe 0
8 Bread (branded or otherwise) 0
9 Charcoal 0
10 Coarse grains 0
11 Condoms and Contraceptives 0
12 Cotton & silk yarn in hank 0
13 Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi. 0
14 Curd, lassi, butter milk & separated milk 0
15 Electrical energy. 0
16 Earthen pot 0
17 Fire wood except casurina and eucalyptus timber 0
18 Fresh milk and pasteurized milk 0
19 Fresh plants, saplings and fresh flowers 0
20 Fishnet, Fishnet fabrics and Fish seeds 0
21 Fresh vegetables and fruits 0
22 Garlic & Ginger 0
23 Goods taken under customs bond for re-export after manufacturing or otherwise. 0
24 Gur and Jaggery 0
25 Human Blood and Blood Plasma 0
26 Indigenous handmade musical instruments 0
27 Items covered by PDS (except kerosene) 0
28 Kumkum, Bindi, Alta & Sindur 0
29 Meat, Fish, Prawn & other Aquatic products when not cured or frozen, eggs, poultry and livestock . 0
30 Misri, batasha, makhana, phoolian as part of parshad (Goods of local importance) 0
31 National flag 0
32 Organic Manure 0
33 Non-judicial Stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt. , Rupee note and Cheques. 0
*34 Paddy, Rice, Wheat, Pulses, Floor, Atta, Maida, Suji & Besan 0
35 Papad, Warian 0
36 Salt (branded or otherwise) 0
37 All Seeds other than oil seeds 0
38 Semen including frozen semen 0
39 Slates and slate pencils 0
40 Silk worm laying, cocoons and raw silk 0
41 Sugar, tobacco, textiles. 0
42 Tender green coconut 0
43 Toddy, neera and arak 0
44 Water other than aerated, mineral, distilled, medicinal, ionic, battery, demineralized water and water sold in sealed container 0
45 Bukhari ( goods of local importance) 0
46 Loi (goods of local importance) 0
47 Pattu (goods of local importance) 0
48 Kangri (goods of local importance) 0
49 Quandakari (goods of local importance) 0
50 Willow wicker products (goods of local importance) 0
51 Singhada, Drayer/Seul/Bajar bung/shabudana/Samak (goods of local importance) 0
52 Coconut in shell and separated kernel of coconut other than kopra (goods of local importance) 0
53 Handicraft items viz. papier machie articles, handmade Kashmiri, Ladakhi or Basohli shawls whether kani, embroidered or not, namda, gabba, chain stitch, copper/silver filigree, crewel, wood carving except furniture , Basohli and Ladakhi paintings , Phulkari, Ladakhi shoes and tanka paintings, zari embroidered cloth and tapestry (goods of local importance) 0
54 Items covered by Jammu and Kashmir General Sales Tax Act, 1962 0

     

* Shall figure in 0% rate category only upto 31/03/2006, thereafter shall figure in 4% rate category.

SCHEDULE "B"

SECTION 16(2)

Commodities under special rate of 1% under VAT

S.No. Description Tax Rate
1 Gold, platinum and silver ornaments 1%
2 Precious stones 1%
3 Bullions 1%

     

SCHEDULE "C"

SECTION 16(2)

Commodities to be taxed @ 4% under VAT

S.No. Description Tax rate
        
1 Acids 4%
2 ACSR 4%
3 Agricultural implements not operated manually or not driven by animals 4%
4 All equipments for communications such as, private branch exchange (PBX) & Elect. Private Automatic Branch Exch (EPABX) 4%
5 All intangible goods like copyright, patent, rep. licence. 4%
6 All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing earthern tiles 4%
7 All metal castings 4%
8 All processed fruit, vegetables etc including fruit jams, jelly, pickles, marmalades, fruit squash, paste, fruit drink and fruit juice ( whether in sealed containers or otherwise) Aam Papad. 4%
9 All type of yarn other than cotton and silk yarn in hank & sewing thread 4%
10 All utensils including pressure cookers/pans except utensils made of precious metals 4%
11 Aluminium and its alloys 4%
12 Arecanut powder and betel nut 4%
13 Articles made of rolled gold and imitation gold 4%
14 Bagasse 4%
15 Bamboo 4%
16 Basic Chromium sulphate, Sodium bichromate 4%
17 Bearings 4%
18 Bed sheet, Bed cover pillow cover and other made- ups 4%
19 Beedi leaves 4%
20 Beltings 4%
21 Bi-cycles, tri-cycles, tyres and tubes thereof , cycle rickshaws and parts thereof. 4%
22 Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides and weedicides. 4%
23 Biomas briquettes 4%
24 Bitumen 4%
25 Bone meal 4%
26 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials ), Plastic mugs and basins. 4%
27 Bulk drugs 4%
28 Candles 4%
29 Capital goods 4%
30 Carpets locally handmade/handloom. 4%
31 Castings 4%
32 Castor oil 4%
33 Caustic soda, caustic potash , soda ash, Sodium bicarbonate 4%
34 Centrifugal & monobolic & submersible pumps and parts thereof 4%
35 Coal 4%
36 Coal tar 4%
37 Coffee beans and seeds, cocoa pod, green tea leaf & chicory 4%
38 Chemical fertilizers and pesticides 4%
39 Clay including fire clay, fine china clay and ball clay 4%
40 Coir and Coir products excluding Coir mattresses 4%
41 Comb/hair combs 4%
42 Computer stationery 4%
43 Cotton & Cotton waste 4%
44 Cottage cheese 4%
45 Crucibles 4%
46 Cups and glasses of paper and plastic 4%
47 Declared goods 4%
48 Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of I.P grade 4%
49 Dry apricots (ladakhi) 4%
50 Dyes, acid dyes, basic dyes 4%
51 Edible oils and oil cake 4%
52 Edible variety of rub gur 4%
53 Electrodes and welding rods 4%
54 Exercise books, graph books and laboratory note-book 4%
55 Embroidery or Zari articles, that is to say, Inu Zari ,Kasab, Saima, Dabka, Chumki, Gota, Sitara, Naqsi, Kora, Glass bead, Badla 4%
56 Ferrous and non-ferrous metals and alloys, non-metals, such as copper, zinc and extrusions thereof 4%
57 Feeding bottles and nipples 4%
58 Fibres of all types and fibre waste 4%
59 Fly ash 4%
60 Fried and roasted gram 4%
61 Hand pumps and spare parts thereof. 4%
62 Havan samagri including dhoop, agarbati, Dhupkathi & Dhupbati 4%
63 Herb, bark, dry plant, dry root commonly known as jadi booti and dry flower 4%
64 Hides, Skins and animal hair 4%
65 Hing (Asafoetida) 4%
66 Honey 4%
67 Hose pipes and fittings thereof 4%
68 Hosiery goods 4%
69 Husk and bran of cereals 4%
70 Ice 4%
71 Imitation Jewellery 4%
72 Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres)) 4%
73 Industrial inputs , packing materials and I.T. products (as per list attached) Computers , telephones and parts thereof, teleprinter and wireless equipments and parts thereof. 4%
74 Insulators 4%
75 Katha 4%
76 Kerosene lamp/lanterns, petromax and glass chimney 4%
77 Khandsari 4%
78 Khoya/ khoa 4%
79 Knitting wool and raw wool 4%
80 Latex, dry ribbed 4%
81 Leaf plates and cups 4%
82 Lignite 4%
83 Lime, Lime stone, clinker and dolomite 4%
84 Linear alkyl benezene, L.A.B Sulphonic acid . Alfa olefin sulphonate 4%
85 Maize gluten, maize germ and oil, and maize products like liquid glucose, Maltodexirin, Hydrol corn steep liquor, Glucose"D", Dextrose Monohydrate or powder for food drink having Dextrose, monohydrate as major ingredients. 4%
86 Medical equipment/ devices and implants 4%
87 Mixed PVC stabilizer 4%
88 Moulded plastic footwear, hawai chapals and straps thereof 4%
89 Mumuralu, pelalu, atukulu. puffed rice, muri 4%
90 Napa Slabs (Rough flooring stones) and Shahabad stone 4%
91 Newars 4%
92 Non.machanised boats used by fishermen for fishing 4%
93 Nuts, bolts, screws, Nails and fastners 4%
94 Oil seeds 4%
95 Ores and minerals 4%
*96 Paddy, rice, wheat, pulses, flour, atta ,maida, suji and besan 4%
97 Paper , paper board and newsprint 4%
98 Paraffin wax 4%
99 PDS Kerosene 4%
100 Pipes of all varieties including fittings thereof 4%
101 Pizza bread 4%
102 Plastic footwear 4%
103 Plastic granules, plastic powder and master batches 4%
104 Polyster and staple fibre yarn 4%
105 Porridge 4%
106 Printed materials including diary and calendar 4%
107 Printing ink excluding toner and cartridges 4%
108 Processed meat, poultry and fish 4%
109 Pulp of bamboo, wood and paper 4%
110 Railway wagons, engines, coaches and parts thereof 4%
111 Readymade garments 4%
112 Refractory monolithic 4%
113 Renewable energy devices and spare parts thereof. 4%
114 River sand 4%
115 Rubber, raw rubber 4%
116 Safety matches 4%
117 Sewing machine and its accessories 4%
118 Ship and other water vessels 4%
119 Silk fabrics (subject to abolition of rental agreement) excluding handloom silks 4%
120 Skimmed milk powder and UHT milk 4%
121 Solvent oils other than organic solvent oil 4%
122 Spices of all varieties and forms including cumin seed, aniseed, turmeric, pepper and dry chillies. 4%
123 Sports goods excluding apparels and footwear 4%
124 Stainless steel sheets 4%
125 Starch 4%
126 Tamarind seed and powder 4%
127 Tea 4%
128 Tools 4%
129 Toys excluding electronic toys 4%
130 Tractors, threshers, Tillers, Harvesters and attachments and parts thereof 4%
131 Transformers 4%
132 Transmission towers 4%
133 Umbrella except garden umbrella 4%
134 Vanaspati (Hydrogenated Vegetable Oil) 4%
135 Vegetable oil including Gingili oil and Bran oil 4%
136 Walnuts, Almonds & kernels thereof 4%
137 Washing soap (handmade except detergent based) 4%
138 Wet dates 4%
139 Willow clefts 4%
140 Wooden crates 4%
141 Writing ink 4%
142 Writing instruments, Geometry boxes, color boxes, crayons and Pencil Sharpners 4%
143 All other goods of local importance not notified as tax free goods. 4%
144 All such items previously covered under Schedule "G" of SRO 137 dated 20.04.2000 but not specified in any schedule of this notiftication. 4%

     

* shall figure in 0% rate category only upto 31.03.2006 thereafter shall figure in 4% rate category

SCHEDULE "D"

SECTION 16(2)

Commodities to be taxed @ 12.5% under VAT

S.No. Description Tax rate
1 Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like. 12.5%
2 Absolute alcohol, methyl alcohol, rectified spirit, neutral spirit, denatured spirit and molasses 12.5%
3 Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid M-seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and resin other than those specified elsewhere in this schedule or in any other schedule. 12.5%
4 Advertisement hoarding. 12.5%
5 Aeroplanes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, all type of flying machines, aircrafts launching gear, parts and accessories thereof. 12.5%
6 Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments, (ii) Refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers, (iii) cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments (iv) water cooler cum heater units, (v) Parts and accessories of items (i) to (iv) above 12.5%
7 Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour 12.5%
8 Anti-bed soar made of PVC, rubber or other materials 12.5%
9 Apparatus for making coffee under pressure, commonly known as espresso 12.5%
10 Arms, ammunitions and explosives of all kinds including (i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith (ii) Hand grenades (iii) Air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like 12.5%
11 Articles and other goods of aluminium, brass, bronze, copper, cadmium, lead and zinc other than specified in any other schedule 12.5%
12 Articles, equipments for gymnastics and health fitness equipments 12.5%
13 Articles made from all kinds and all forms of plastic including articles made of polythene, polyvinyal chloride, poly propelene, polystyrene and the like materials but excluding those specified in any other schedule 12.5%
14 Articles made of Ivory, horn, coconut shell, straw, bamboo, cane, rosewood, sandalwood and other woods other than those specifically included in any other entry in this schedule 12.5%
15 Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this schedule. 12.5%
16 Asphaltic roofing 12.5%
17 Bakery products including biscuits of all varieties, cakes, pastries other than those specified in any other schedule 12.5%
18 Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionary. 12.5%
19 Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods 12.5%
20 Beds, mattresses, cushion/cushion mattresses, pillows , quilts made of cotton or silk, seat cover and other artciles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam. 12.5%
21 Binoculars, monocular, opera glasses, optical telescope, astronomical instruments, microscopes and optical lenses other than lenses for spectacles. 12.5%
22 Blasting gun powder and other mechanical explosive 12.5%
23 Bleaching powder of all varieties and descriptions 12.5%
24 Boards such as planner boards, writing boards, graph boards, writing cum projecting boards, white mark ceramic steel dry wipe boards 12.5%
25 Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts and accessories thereof. 12.5%
26 Cables of all types, other than those specifically included in this schedule or in any other schedule. 12.5%
27 Casurina, Eucalyptus timber 12.5%
28 Cement including white cement and their substitutes and cement concrete mixture 12.5%
29 Chinaware, porcelain ware and stoneware articles 12.5%
30 Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filters and hookah 12.5%
31 Cinematographic equipment, including video cameras, projectors, over-head projectors, enlargers, plates and cloth required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, arc or cinema carbons, cinema slides, paper, paper boards required for use therewith 12.5%
32 Citronella oil 12.5%
33 Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, poker, office files of all kinds, paper cutter, black board, black board dusters 12.5%
34 Coconut products ( other than sweets and confectionery and those specifically included under any other item in this Schedule) 12.5%
35 Coffee powder including French coffee and coffee drink 12.5%
36 Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and grills made of iron and steels 12.5%
37 Computer cleaning kit 12.5%
38 Conduit pipes and its fittings 12.5%
39 Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen desert, chewing gum, bubble gum and the like. 12.5%
40 Cooked food including beverages other than liquor, served in, or supplied from, any- (a) hotel, (b) restaurant, (c) refreshment room, (d) club or (e) eating house 12.5%
41 Cooking gas other than those specified elsewhere 12.5%
42 Cosmetics and toilet articles that is to say, - Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandal wood oil, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder),complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants 12.5%
43 CP accessories 12.5%
44 Deccan hemp products other than deccan hemp fibre 12.5%
45 Detergents whether cake, liquid or powder, toilet soap, washing soap (excluding handmade washing soap) laundry brighteners, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids 12.5%
46 Diesel locomotive and parts and accessories thereof 12.5%
47 Doors, windows, ventilators, partitions, stands, ladders, etc, made of any materials 12.5%
48 Dry fruits, nuts, and kernel such as almond, pista, dry grapes, figs, apricots, cashew kernel other than those specified elsewhere in this Schedule 12.5%
49 Duplicating machines, photo copying machines, reprographic copiers including roneomachies, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith 12.5%
50 Electric motor, spare parts and accessories 12.5%
51 Electrical domestic and commercial appliances including- food processors like mixer, grinder, ovens, frying pans, roti-maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair remover, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, vending machines other than those specifically included under any other entry in this Schedule or in any other schedule 12.5%
52 Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, inverters, voltage stablizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, panel boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lightning arrestors, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, jointing materials, heating elements, general lighting system ( GLS) lamps, bulbs, tubes, light fittings, chandeliers and their shades, fans, air circulators, protectors, stands, fixtures, fittings, battens, brackets, sound or visual signalling apparatus such as bells, sirens, indicator panels, burglar or fire alarms other than those specifically included under any other entry in this schedule or in any other schedule. 12.5%
53 Electronic goods (i) electronic systems, instruments, apparatus and appliances including television, audio & video cassette tape recorder, compact disc writer, audio & video cassettes, audio & video magnetic tapes video cassette players, automatic teller machines, music systems, amplifier, graphic equalizer, synthesizer, tuner, tape deck, record player, record changer, compact disc player, speaker, sales register, (ii) components, spare parts and accessories thereof including cathode ray tube, electronic wires, sleeves, casings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays fuses, head cleaners and lubricants of all kinds other than those specifically included in any other entry in this schedule or in any other schedule. 12.5%
54 Electronic toys 12.5%
55 Electroplated nickel, chromium silver or german silver goods   
56 Empty gas cylinders   
57 Fax machines and their parts and accessories   
58 Fiberglass sheets and articles made of fibre glass other than those specifically included in this schedule or in any other schedule   
59 Fire fighting equipments and devices   
60 Fire works including coloured matches   
61 Floor and wall tiles of all varieties (i) ceramic tiles, glazed floor, roofing and wall tiles, (ii) cuddappah stone slabs and shahabad stone slabs, (iii) (a) Granite blocks ( rough or raw), (b) polished granite slabs, including tomb stones, monument slab and head stone, (iv) Black stone, kota stone or any other natural stone, (v) Marbles, that is to say, (a) Marble boulders or lumps, (b) Marble slabs (c) Marble chips (d) Marble dusts (e) Marble floor tiles and wall tiles (f) other articles made of marbles (vi) Mosaic tiles, chips and powder 12.5%
62 Floor covering, that is to say, (i) Carpet(excluding locally handmade/handloom made), durries, druggets, Kalins, galichas, carpetry and rugs whether tufted, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding jute carpets, coir carpets or mattings, handmade or handloom made woven durries and jamakkalams, (ii) Laminated, impregnated or coated matting materials such as linoleum including PVC ( vinyl) materials 12.5%
63 Foam rubber products, plastic foam products, or other synthetic foam products of every description including: (i) sheets, (ii) cushions (iii) Pillows and (iv) mattresses 12.5%
64 Food- (i) Ready to serve foods and food preparations including instant foods, chatnis, sauces, sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcorn, (ii) sweets made of groundnuts, gingelly, (iii) fried, roasted or salted kernels, (iv) semi-cooked or semi processed food stuffs like coconut milk, coconut milk powder, food mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes (v) food colours, essences of all kinds and powders or tablets used for making food preparations 12.5%
65 Footwear excluding plastic footwear 12.5%
66 Fruit oils like- (i) grape oil, orange oil, lemon oil, lime oil, carrot oil etc ( ii) Leaves oil such as mint oil, curry leaf oil etc. 12.5%
67 Fur, skins with fur, and articles made of fur, skin and leather 12.5%
68 Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel 12.5%
69 Furniture made from any material whether sold in assembled or unassembled form and ready to assemble and parts thereof. Explanation:- Slotted angles, gussets, plates, panels, and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipment as the case may be, for the purpose of this item 12.5%
70 Garden and beach umbrellas and parts thereof 12.5%
71 Garnet sand 12.5%
72 Gas Cylinders, gas stove, burners and other accessories thereof 12.5%
73 Gases, liquefied or not, other than those specifically mentioned in this schedule or in any other schedule 12.5%
74 Glass and glassware other than those specified elsewhere in this schedule or in any other schedule 12.5%
75 Glycerin 12.5%
76 Hair- (i) Human hair, (ii) Wigs 12.5%
77 Handicrafts made out of any material including jute table mats, jute door mats, jute handicrafts, jute wall hangings, bidariware, handmade pottery items, hand made lamps, art works, dokra items, coconut shell articles, conch and shell articles, palm leave articles, , screwpine articles, straw articles, wood figure, wooden inlaid articles 12.5%
78 Handlooms Machinery and parts and accessories thereof 12.5%
79 Helmets 12.5%
80 Hollow polyester fibre 12.5%
81 Instant tea and instant coffee 12.5%
82 Insulated flexible air ducts made of PVC or other materials 12.5%
83 Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other than those specifically mentioned in this schedule. 12.5%
84 Jute-cum-polypropylene coverings 12.5%
85 Key chains and key holders 12.5%
86 Kitchenware including crockery, cutlery, non stick wares, heat resistant cookware, casseroles, pressure stoves. 12.5%
87 Laboratory reagents, disinfectants 12.5%
88 Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica, decolam 12.5%
89 Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam 12.5%
90 Light roofing sheets ( obtained by immersing paper mat in bitumen) 12.5%
91 Lighters of all kinds including spark lighters 12.5%
92 Liquefied petroleum gas 12.5%
93 Locks, padlocks and keys ( all kinds) 12.5%
94 Low Sulphur heavy stock ( LSHS) 12.5%
95 Lubricants 12.5%
96 Machinery of all kinds ( other than those specifically mentioned in this schedule) worked by ( i) Electricity (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi) Kerosene (vii) Coal including coke and charcoal (viii) Any other form of fuel or power ( excluding human or animal labour) (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub items (i) and (iii) above 12.5%
97 Measuring devices such as (i) vernier calliper, screw gauge, depth gauge, coating thickness guage, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread rink gauge, precision ply gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof, (ii) weighing machines of all kinds including platform scales, weight bridges, (iii) counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and wrights used therewith (iv) dipping measures, metric pouring measures, conical measures, cylindrical measures (v) meter scales, measuring tapes, steel yards and survey chains 12.5%
98 Menthol 12.5%
99 Mercury 12.5%
100 Metalic products other than those specified elsewhere in this schedule or in any other schedule.   
101 Metal, alloys, metal powders including metal pastes of all types and grades and metals scraps other than those falling under 'declared goods' 12.5%
102 Micro cellular rubber 12.5%
103 Milk products including condensed milk, skimmed milk powder, ghee, cheese, butter, butter oil, ice creams, margarine, whether or not bottled, canned or packed 12.5%
104 Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof 12.5%
105 Motor coolant, solvent oil and transformer oil 12.5%
106 Motor, operated electrically or otherwise, and pump operated with or without motor including spare parts, components and accessories of such motor and pump 12.5%
107 Motor vehicles, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers, motor bodies built on chassis on motor vehicles and bodies built on motor vessels, components, spare parts and accessories thereof 12.5%
108 Musical instruments, electrical and electronic 12.5%
109 Naphtha 12.5%
110 Natural & synthetic essential oils not elsewhere specified in this schedule or in any other schedule 12.5%
111 Non-alcoholic beverages and their powders, concentrates and tablets including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) soft drinks, (iii) health drinks of all varieties (iv) other non-alcoholic beverages, not falling under any other entry in this schedule or in any other schedule 12.5%
112 Office machines, equipments and apparatuses including franking, address-printing, tabulating, calculating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses, parts and accessories thereof, paper pins, pen stands, pencil lead, permanent markers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs. 12.5%
113 Optical goods, that is to say,- spectacles, sun glasses, goggles, lenses and frames including attachments, parts and accessories thereof and lens care solution 12.5%
114 Paints, lacquers, polishes and enamels not otherwise specified in this schedule , including powder paints, stiff paste paints and liquid paints (ii) colours (iii) pigments, including water pigments and leather finishes (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints (v) varnishes, French polish, bituminous and coal-tar blacks, (vI Cellulose lacquers, nitro-cellulose lacquers, clear and pigments and nitro-cellulose ancillaries in liquid, semi-solid or pasty forms (vii) Turpentine oil, bale-oil, white oil, (viii) Diluents and thinners including natural and synthetic drying and semi drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whale oil and tung oil, (ix) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or the like, (x) Primers of all kinds (xi) All other materials used in painting and varnishing such as paint brushes, paint removers and stainers of all kinds and the like. 12.5%
115 Pan masala, pan chutney, scented supari and the like 12.5%
116 Paper envelopes whether printed or not, paper cups, pulp moulded products such as eggs tray and other paper products 12.5%
117 Perambulator including push chair for babies, and spare parts, accessories and components thereof 12.5%
118 Petrochemicals other than industrial inputs 12.5%
119 Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films including x-ray films and film packs and plates, x-ray machine, scanners, medical imaging equipments, chemicals used in the photographic development and printing process, paper and cloth, photo albums, stamp album, photo frames, photo mounts and other parts and accessories required for use therewith. 12.5%
120 Plaster of paris 12.5%
121 Playing cards of every description 12.5%
122 Plywood laminated and decorative sheets, veneer plywood, hard board, particle board, block board, insulation board, laminated board, batten board, hard or soft wall ceiling, floor boards, and similar boards of wood, of all kinds, whether or not containing any material other than wood (ii) All other non-soft boards or insulating material made of any other material other than wood 12.5%
123 Pollution control equipment, namely:- (i) Water pollution control equipments__ Coarse screen/micro screen (stainless steel/mild steel) , Rotary screen/comminutor (stainless steel/detritor), Racker arms, weirs, paddles, motor with reduction gear arrangements intended for clarifiers for liquid waste treatment, surface aerators/ floating aerators and accessories, diffuses of all types for supply of air, in liquid waste treatment, radial arms and accessories for trickling filters, demineraliser for effluent treatment , synthetic packing media for trickling filters, packed bed columns/towers for effluent treatment, headers and laterals with accessories for trickling filters, digestors, gas meters and electrical heaters for digestors, gas holding tanks for digestors, pollution control equipment_ (ii) instrumentation__ B Oc incubator, C Oc apparatus, ion analyser, (iii) Air pollution control equipment__ filters ( fabric filters, bag filters, vacuum filters), electrostatic precipitators, cyclones, wet scrubbers) 12.5%
124 Power driven pump for liquids and liquid elevators, whether or not fitted with a measuring device excluding centrifugal pumps monoblock pump sets, submersible pumps and parts and acessories which are actually adapted for use with pumps and valves 12.5%
125 Power factors and shunt capacitors of all kinds 12.5%
126 Rain coat, tarpaulin and products of waterproof cloth, rexine and PVC cloth 12.5%
127 Rough Synthetic gem boules 12.5%
128 RTS grills 12.5%
129 Rubber products, synthetic rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this schedule or in any other schedule 12.5%
130 Saccharine 12.5%
131 Saffron 12.5%
132 Sanitary towels, sanitary napkins, beltless napkins and tampons baby diapers, baby nappies, disposable diapers 12.5%
133 Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balance, acoustic instruments, and mechanical instruments 12.5%
134 Shaving set, safety razor, razor blades, razor cartridge, shaving brush, shaving cream, shaving soap, after shave lotion and hair comb 12.5%
135 Shoe polish including shoe wax, cream and whitener 12.5%
136 Silverware 12.5%
137 Sound transmitting equipments including loudspeakers, Dictaphones, amplifiers and similar apparatus for recording and reproducing sound and spare parts and accessories thereof 12.5%
138 Soya milk 12.5%
139 Spriulina products and other supplemental diet products in the form of pills, powders, capsules. 12.5%
140 Stainless steel products 12.5%
141 Strong room or vault doors and ventilators, armoured or reinforced safes, strong boxes and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers ad locker cabinets 12.5%
142 Studio backgrounds including lighting control reflectors, tri-reflector, modifiers, backgrounds, curtains backgrounds. 12.5%
143 Suit cases, brief cases, attaché cases, dispatch cases, trunks, purses, hand bags, vanity bags, vanity cases and vanity boxes 12.5%
144 Synthetic gems 12.5%
145 Tailoring materials, namely needles, scissors, hooks buttons, zips, buckles, measuring tape and stick, collars and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting pins, long stitch kits, MS coated button/stars, zip fasteners, zippers, cuff links, crochet hooks 12.5%
146 Tanning barks 12.5%
147 Telecommunication apparatus and ribbons used therewith not falling under any other entry in this schedule or in any other schedule. 12.5%
148 Television sets and component parts and accessories thereof 12.5%
149 Timber Explanation: Timber includes all kinds of wood, standing trees, logs, planks, rafters or any size or variety other than those coming under any specific entry in this schedule or in any other schedule 12.5%
150 Tooth paste, tooth powder ( whether medicated or not) tooth brush and other dentifrices, mouth washes and deodorants 12.5%
151 Torch light and bulbs 12.5%
152 Transport equipments other than those specifically mentioned in this schedule 12.5%
153 Typewriters, typewriter ribbon used therewith, whether or not in spools, correction fluids and spare parts 12.5%
154 Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws and wheel-chairs, flaps 12.5%
155 Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice buckets, or boxes, tin and receptacles to keep food or beverages or other articles, hot or cold and components and accessories thereof 12.5%
156 Vegetable, mineral and other preparations, tonics, food supplements, appetizers, dietical foods and all other preparations for human consumption in liquid, pill, powder forms, whether prepared according to pharmacopial standards or otherwise, other than those specified elsewhere in this schedule 12.5%
157 Watches, clocks, time-pieces ( whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time-registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, watch chains, watch straps 12.5%
158 Water-distilled water, medicinal water, ionic water, battery water, de-mineralized water 12.5%
159 Water filter of all varieties and descriptions 12.5%
160 Water proofing, damp proofing and weather proofing compounds 12.5%
161 Water supply and sanitary equipments and fittings of every description including storage tanks, sinks, wash basins, wash basin pedestals, taps, pipe-fittings, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof. 12.5%
162 Wireless reception instruments and apparatus, transistor radio, radio, radiograms and transistors and components thereof including all electrical valves, accumulators, amplifiers and loud speakers which are used exclusively in such instruments and apparatus 12.5%
163 Yeast-fresh, dried or compressed, yeast extract-paste or powder and yeast cell wall 12.5%
164 Items not covered in any other Schedule (excluding those covered by the Jammu and Kashmir General Sales Tax Act, 1962) . 12.5%